Elvander , N.
( 1972 ): Svensk skattepolitik 1945-1970 – En studie i partiers och organisationers funktioner (Swedish TaxPolicy 1945–1970 – A Study of Parties and Organizations’ Functions). Stockholm : Rabén & Sjögren
Seldom does public attention follow taxation as it does now. As a result of the global economic crisis, due to the fiscal consolidations, taxation plays an increasingly important role within financial policy. The emergence and the extensive spread of taxes on the financial sector is one of the consequences of the global economic crisis. This paper deals with some theoretical connections of this change in taxation.
This paper tests new implications of the asymmetric tax competition model on diesel excise taxes. We extend the standard tax competition model by replacing the unit demand assumption with iso-elastic demand. As a result, not only the level of the equilibrium tax, but also the slope of the tax reaction function depends positively on the size of the country. The new implication is tested on panel data in first differences for 16 countries of Western Europe. The results provide strong evidence for strategic interaction in the setting of diesel excises and confirm the effect of country size on the response to tax changes in neighbouring countries. Strategic interaction between EU countries intensified in the mid-1990s and drove small European countries to set lower diesel tax rates. These results explain why the EU’s minimum tax policy has failed to harmonise diesel tax rates.
In this article I describe the destruction of the vineyards in the northern Bihar region. What was still a flourishing horticulture in the first half of the 20th century declined between 1945 and 1989. Three factors played a role in the process of destruction. Chronologically the first was the compulsory delivery system of the Rákosi era and its wine tax policy (1949–1953). The second factor was the termination of the private ownership of land (1961), the third can be linked to the spread of production for the market in household plots (1968). The decline of the vineyards accelerated between 1968 and 1989, and unquestionably reached its peak in the decades following the change of system when the classification of garden zone (involving the obligation to cultivate the land) was ended and as a consequence the vines were replaced by forest areas (from 1994 to the present).